1、通关的定义,所谓通关是指进出境的运输工具的负责人、货物的收发货人及其代理人、物品的所有人向海关申请办理进出口货物的进出口手续，海关对其呈交的单证和申请进出口的货物依法进行审核、查验、征缴税费，批准进口或者出口的全过程。,1、出口报关期限 出口货物的发货人或其代理人除海关特许外，应当在装货的24小时以前向海关申报。 2、进口报关期限 进口货物的发货人或其代理人应当自载运该货物的运输工具申报进境之日起14天内向海关办理进口货物的通关申报手续。 如果在法定的14天内没有向海关办理申报手续，海关将征收滞报金。 滞报金总额=货物的到岸价*滞报天数*0.5%0,通关的程序,申报,查验,征税,放行,申报是指
2、出口货物的发货人、进口货物的收货人或者他们的代理人在进出口货物时，在海关规定的期限内，以书面或者电子数据交换方式（EDI）向海关报告其进出口货物的情况，并随附有关货运和商业单据，申请海关审查放行，并对所报告内容的真实准确性承担法律责任的行为。申报也即是人们常说的“报关”。 一般的进出口货物应填制报关单一式三联，俗称基本联，其中第一联为海关留存联，第二联为海关统计联，第三联为企业留存联。在已实行报关自动化系统，利用计算机报关进行数据录入的口岸报关，报关员只需填写一份报关单，交指定的预录入中心将数据输入计算机 。,查验是指海关在接受报关单位的申报后，依法为确定进口境货物的性质、原产地、货物状况、数
3、量和价值是否与货物申报单上已填报的详细内容相符，对货物进行实际检查的行政执法行为。 海关在查验中要求：进出口货物的收发货人或其代理人必须到场，并按海关的要求负责办理货物的搬运、拆装箱和重封货物的包装等工作；海关认为必要时，也可以径行开验、复验或者提取货样，货物保管人员应到场作为见证人。,税费计征是指海关根据国家的有关政策、法规对进出口货物征收关税及进口环节税费。根据海关法和进出口关税条例的有关规定，进出口的货物除国家另有规定外，均应征收关税。关税由海关依照海关进出口税则征收。,海关放行是指海关在接受进出口货物的申报后，经过审核报关单据、查验货物、依法征收税费，对进出口货物作出结束海关现场监管决
4、定的工作程序。 海关在决定放行进出口货物后，需在有关报关单据上签章，即“海关放行章”，进出口货物的收发货人凭此办理提取进口货物或装运出口货物手续。对于海关监管货物来说，盖有“海关放行章”的报关单也是海关核销的依据。 对需出口退税的货物，出口货物的发货人应在向海关申报出口时，增附一份浅黄色的出口退税专用报关单。海关放行后，在报关单上加盖“验讫单”和已向税务机关备案的海关审核出口退税负责人的签章，并加贴防伪标签后，退还报关单位，送交退税地税务机关，对申报出口的高税率产品，海关将报关单制作关封退报关单位（或由报关单位转交出口发货人）送交退税地税务机关。,填制报关单的一般要求,1、报关单的填报必须真实
5、，要做到两个相符：一是单证相符，即报关单与合同、批文、发票、装箱单等相符；二是单货相符，即报关单中所报内容与实际进出口货物情况必须真实，不得出现差错，更不能伪报、瞒报及虚报。 2、不同合同的货物，不能填在同一份报关单上；同一批货物中有不同贸易方式的货物，也须用不同的报关单向海关申报。 3、一张报关单上如有多种不同商品，应分别填报清楚，但一张报关单上最多不能超过五项海关统计商品编号的货物。 4、进料加工、来料加工的料、件进口后经批准转内销或作为以产顶进，也应填写进口货物报关单，如批准内销以产顶进的系成品，则仍应填报相关的进口料、件。 5、报关单中填报的项目要准确、齐全。报关单所列各栏要逐项详细填
6、写，内容无误；要求尽可能打字填报，如用笔写，字迹要清楚、整洁、端正，不可用铅笔（或红色复写纸）填报；填报项目，若有更改，必须在更改项目上加盖校对章。,续,6、为实行报关自动化的需要，申报单位除填写报关单上的有关项目外，还应填上有关项目的代码。 7、电脑预录入的报关单，其内容必须与原始报关单完全一致。报关员应认真核对，防止录错，一旦发现有异，应及时提请录入人员重新录入。 8、向海关申报的进出口货物报关单，事后由于各种原困，出现原来填报的内容与实际进出口货物不相一致，需立即向海关办理更正手续，填写报关单更正单，对原来填报项目的内容进行更改，更改内容必须清楚，一般情况下，错什么，改什么；但是，如果更
7、改的内容涉及到货物件数的变化，则除应对货物的件数进行更改外，与件数有关的项目，如货物的数量、重量、金额等也应作相应的更改；如一张报关单上有两种以上的不同货物，更正单上应具体列明是那项货物作了更改。 9、对于海关接受申报并放行后的出口货物，由于运输工具配载等原因，全部货物或部分货物未能装载上原申报的运输工具的，出口货物发货人应向海关递交出口货物报关单更改申请。,续表,Chapter 14,customs declaration,Definition: the principles of transportation crossing the border; consigners、consigne
8、es and their agents、owners of the commodities apply to transact import or export formalities. And the custom verifies and examines the documents and commodities, and collects custom.,1.time limit of export customs declaration Except being permitted by the customs, the consigner or its agent of the e
9、xport commodities should declare customs 24 hours before lading. This regulation make the custom have enough time to check the commodities before lading. If the consigner or its agent fails to do that in time, the custom may reject the declaration. So we should declare customs as soon as possible.,2
10、.time limit of import customs declaration The consignee or its agent should declare customs 14 days after the means of shipment applying to enter a country. This regulation is for the sake of accelerating port transport、diminishing mistakes and avoiding malpractice. If the consignee fails to declare
11、 customs in14 days, the custom will impose the late fee. It begins at the 15th day after the means of shipment applying for entering; the 15th day after commodities arrive the destination for transshipment; the 15th day after commodities arrive post office for mailing. The collecting rate of late fe
12、e is 0.5% of the commodities prices per day, and the bottom line is 10 Yuan. The formula is: total amount of late fee = the arriving price X days X 0.5%,Process,declaration,check,customs collection,release,1、declaration：When the consignee and consigner or their agents deal with import or export, the
13、y should report to the custom about the commodities situation by writing or EDI; submit relative shipment and business documents. And they bear legal responsibilities for the authenticity and accuracy.,2、check: In order to confirm that the commodities characteristics、original place、status、quantity a
14、nd value are the same with the detailed content of declaration, the custom carry through actual check of the commodities according to the regulation of law after accepting declaration.,3.customs collection.It means the customs collect the taxation of import link of cargoes imported and exported acco
15、rding to the relevant policies.According to the relevant provisions of “ customs law “ and “ tariff regulations of the imports and exports “, the imported and exported goods are except that the state has other regulations, should tariff . The tariff is collected according to “ customs imports and ex
16、ports tariff “ by the customs.,4.Release. It mean customs after accepting declaration of cargoes imported and exported , through verify document of declaring at the Customs , check the goods , imposing the expenses of taxation in accordance with the law to release, make the decision to finish custom
17、s spot control to the cargoes imported and exported. Customs need to declare at the Customs document sign, namely “ customs release chapter “, the consignee or consignor of the cargoes imported and exported whereby goes through formalities of drawing the imported goods or shipping the export goods.,
18、To the goods needing of export tax rebate, the consignor of the export goods should enclose one more pale yellow special-purpose customs declaration of export tax rebate, while entering out. After releasing ,have affix “ examine form “ and verify stamped signature , and the antifalse label, return a
19、nd declare the unit at the Customs , deliver to the tax authority of the refund of tax.To declare high tax rate products that export, customs is it imprison customs declaration copy is it declare at the Customs unit (declare at the Customs unit is it export consignor to pass on ) send refund to tax
20、authority of tax refund.,General demand for filling the customs declaration,1.It must be true to make a report on , should accomplish two accord: First, the document agrees, namely the customs declaration conforms with contract , written instructions, invoice , packing list ,etc.; Second, the goods
21、agree with document, namely the content and situation of real cargoes imported and exported offered must be true in the customs declaration, cant present the mistake , and make a false report. 2. The goods of different contracts, cant fill out on the same customs declaration ; The same sets of goods
22、 have different trade goods of way, must use different customs declaration.,3. If has many kinds of different goods on a customs declaration, should make a report clearly, but cant exceed five goods on a same customs declaration. 4. The materials that of processing imports materials is used for dome
23、stic market,should fill in imported goods customs declaration too. 5. The project in the customs declaration should be accurate , complete. Every listed column of customs declaration should be filled in in detail item by item, the content is errorless; Demand typing as much as possible , if write wi
24、th the pen, the writing should be known , neat , good, cant use pencil (or red carbon paper ); if alter, must affix the chapter of checking.,6.In order to implement the need that declares automation at the Customs , besides filling in the relevant projects on the customs declaration , should also fi
25、ll out the code about project . 7. The customs declaration which use the computer inputs, its content must be totally unanimous with the primitive customs declaration . The declarant should check conscientiously , prevent mistake , once find mistake, should submit to and make it input again in time
26、. 8. The customs declaration,because of various kinds of reasons, is inconsistent with real cargoes imported and exported, need to correct to the customs immediately, fill in the correct declaration of customs declaration , what is the fault, change anything.,However, if the content altered involves
27、 the change of the piece of the goods, except the piece of the goods should be altered, the project related to piece, for instance quantity , weight , amount of money of the goods ,etc. should do the corresponding change too; If one customs declaration have two more than different goods, correction declaration should list which goods is altered. 9. The export goods after declaring and releasing, because of the transport match, all goods or some goods cant load accord with transport declared, consignor should submit “ apply to the export goods altered “ to customs.,续表,
